The Flood tribunal will announce next week what action it will take after the controversial businessman, Mr Jim Kennedy, defied an order to appear in the witness-box in Dublin Castle.
Mr Kennedy, who is alleged to have bribed politicians in Dublin in the 1990s, failed to comply with a summons to appear before the tribunal yesterday afternoon.
The tribunal may refer Mr Kennedy's act of defiance to the High Court, which could then order him to attend.
This approach was followed successfully last year in the case of Mr John Caldwell, a business partner of Mr Kennedy, after he failed to obey a summons initially.
However, in contrast to Mr Caldwell, it appears that Mr Kennedy no longer owns any property or business interests in the Republic.
He lives in the Isle of Man and Gibraltar and describes himself as a "British subject", having renounced his Irish nationality.
While the court could impose fines and a jail sentence if he fails to co-operate, these would remain unenforceable so long as he remained outside the jurisdiction.
It is not clear, therefore, what measures the High Court could take to compel his co-operation with the tribunal.
Mr Justice Flood appeared to acknowledge this yesterday when he said Mr Kennedy was "in breach of all statutes, insofar as they relate to this country".
The chairman said it was "manifestly clear" that the tribunal had received no co-operation, but he questioned whether anything was to be attained by taking further steps.
A second possibility would be for the tribunal to seek to have Mr Kennedy give evidence in Gibraltar.
However, this option could be regarded as setting an undesirable precedent.
Detectives from the Criminal Assets Bureau, which is also investigating Mr Kennedy, attended yesterday's hearing.
Mr Kennedy and Mr Caldwell are the owners of 106 acres of land at Carrickmines in south Co Dublin, which is the focus of the tribunal's current inquiries.
The lobbyist and former government press secretary, Mr Frank Dunlop, says he bribed councillors at Mr Kennedy's behest to secure the rezoning of this land.
The tribunal also wants to talk to Mr Kennedy about his links to the former Fianna Fáil TD, Mr Liam Lawlor, the retired assistant Dublin county manager, Mr George Redmond, a scrap dealer and property speculator, Mr Charles Duffy, and a mining millionaire, Mr Harry Dobson, among others.
Mr Kennedy's wife, who says she knows nothing about the matters under investigation, is due to give evidence this morning.
Following Mr Kennedy's no-show yesterday, Mr John Gallagher SC, for the tribunal, read out the correspondence that has passed between the tribunal and the businessman's solicitors since June 2000. In that time the tribunal has written to Mr Kennedy's lawyers more than 30 times.
Replying first through solicitors in Dublin and then in Gibraltar, Mr Kennedy denied any involvement in the companies owning the Carrickmines lands and any links to Mr Lawlor, Mr Caldwell and others under investigation.
Earlier this year he declined to co-operate, citing ill-health and a desire for privacy and said he would not be attending to give evidence.
The tribunal's summons had "no extra-jurisdictional effect and no legal consequence" in Gibraltar, he declared.
The last response was received on October 1st, when his solicitors in Gibraltar stated that the allegations raised by the tribunal "do not dignify a response" (sic).
Mr Gallagher said it was clear that Mr Kennedy knew about the summons and had decided not to attend.
He had been kept informed at all times, and furnished with documents on an almost daily basis.
The matter for the tribunal to consider now was whether to take further legal steps regarding his non-attendance.
